F&A Underrecovery from Voluntary Cost Sharing

Policy: F&A costs associated with a voluntary cost-sharing commitment must be borne by the DLC.

Definition of Voluntary Cost Sharing: The sponsor does not require cost sharing as a condition of the award, but MIT offers cost sharing in the proposal. DLC pays both direct and F&A costs for all voluntary cost sharing.

See also: Showing Cost Sharing in a Proposal Budget, Cost Sharing

DLC action:

  • Calculate the F&A costs at the current MIT-negotiated rate
  • Include that amount (in addition to the direct costs) in Kuali Coeus, indicating the source of DLC funds identified to cover the Voluntary Cost Sharing direct and F&A costs